TMI Blog2017 (1) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed - decided against Revenue. - Service Tax Appeal No. 3083 of 2012 - 56030/2016 - Dated:- 22-12-2016 - Smt. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. Neha Garg, Authorized Representative (DR) for the appellant Shri Jitender Singh, Advocate for the Respondent ORDER Per. V. Padmanabhan The appeal is directed against the order dated 12/07/2012 passed by the Commissioner (Appeals), Indore. The appellant is engaged in providing the service of manpower supply to Indore Dugdh Sangh, Manglia. The Department investigated the allegation that the appellant has not discharged service tax on the amount received from Indore Dugdh Sangh Manglia. The Original Authority, vide his ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of salt in softner for assistance in laboratory work related to finished products, cleaning work of plant, office Minimum wages + ₹ 0.90 per labour for 8 hours work 4. From the above it is evident that the scope of work assigned to the appellants was of the following category :- (a) lump-sum job work related to production of milk and milk products and (b) supplied of unskilled labour to Dugdh Sangh Manglia as per their requirement. The dispute in the present case is in respect of category (a). The Original Authority took the view the such activities will fall in the category of manpower recruitment or supply agency covered under Section 65 (68) of the Finance Act, 1994. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecution of the work of loading, unloading, bagging, stacking destacking etc., In the entire records, we find that there is no whisper of supply manpower to the said M/s. Aspin Wall Co. or to CWC or any other recipient of the services in both these appeals. As can be seen from the reproduced contracts and the invoices issued by the appellants that the entire essence of the contract was an execution of work as understood by the appellant and the recipient of the services. We find that the Hon ble Supreme Court in the case of Super Poly Fabriks Ltd. v. CCE, Punjab (supra) in paragraph 8 has specifically laid down the ratio which is as under : There cannot be any doubt whatsoever that a document has to be read as a whole. The purport an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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